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    <title>Seeks to notify the class of registered person required to issue invoice having QR Code.</title>
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      <description>Registered persons whose aggregate turnover in a financial year exceeds the prescribed threshold must issue B2C invoices containing a Quick Response (QR) code. A B2C invoice is deemed to have a QR code if the registered person makes a Dynamic QR code available to the recipient through a digital display and the invoice contains a cross-reference to payment using that Dynamic QR code. The requirement is set out by notification under the invoicing rule and commences as specified therein.</description>
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